Atul Ltd 2017-18

101 Statement of Cash Flows for the year ended March 31, 2018 ( ` cr) Particulars Note 2017-18 2016-17 A Cash flow from operating activities Profit before tax 397.25 400.52 Adjustments for: Add: Depreciation and amortisation expenses 2, 4 104.78 91.12 Finance costs 25 8.89 21.02 Loss on disposal of property, plant and equipment 26 0.12 0.20 Unrealised exchange rate difference (net) (7.68) 0.95 106.11 113.29 503.36 513.81 Less: Dividends received 21 21.16 22.27 Interest income from financial assets measured at amortised cost 2.29 2.87 Gain on disposal of property, plant and equipment 21 0.30 3.71 23.75 28.85 Operating profit before change in operating assets and liabilities 479.61 484.96 Adjustments for: (Increase) | Decrease in inventories 9 (11.06) 6.28 (Increase) | Decrease in trade receivables (202.94) (87.91) (Increase) | Decrease in other financial assets (2.72) 4.10 (Increase) | Decrease in other assets 10.56 20.38 Increase | (Decrease) in trade payables 141.39 34.80 Increase | (Decrease) in other financial liabilities 10.95 (13.42) Increase | (Decrease) in other current liabilities (1.54) (7.23) Increase | (Decrease) in current provisions 0.75 0.62 Increase | (Decrease) in non-current provisions (2.33) 2.81 (56.94) (39.57) Cash generated from operations 422.67 445.39 Less: Income tax paid (net of refund) 97.53 75.42 Net cash flow from operating activities A 325.14 369.97